In pending U.S. patent application Ser. No. 98,794 filed Sept. 21, 1987, there is disclosed an acoustical panel structure which comprises a honeycomb core having a thin, dense, sound transmitting substantially homogenous, preformed sheet or mat adhered on each of the major surfaces thereof. One of the mats advantageously is provided with a decorative coating or layer. The structure of said application has a flame spread of less than 25 which qualifies it for a Class A fire rating, and it has a noise reduction coefficient of about 50.